Supreme Court · 1991 INSC 320 · Decided 3 December 1991
Barnagore Jute Factory CO. ETC. ETC. v. Inspector of Central Excise and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 320 · [1991] SUPP. 3 S.C.R. 95
- Case number
- CIVIL APPEAL No. 2714/1981
- Decided
- 3 December 1991
- Bench
- P.B. SAWANT, B.P. JEEVAN REDDY (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Industries (Development and Regulation) Act, 1951-Sections 9( 1) and Explanation 3(d), (1) and 30, and First Schedule-Heading 23(2)-Jute yarn manufactured or produced by jute textile industry, as intermediate product.for captive consumption in the same industrial unit for manufacturing jute exigible C to cess-Whether levy of cess, a duty of excise-Whether cess could be levied by weight-Notification levying cess with reference to weight-Validity of Jute Manufactures Cess Rules, 1976--R.ule-Application of Central Ex­ cises and Salt and Rules, 1944 in relation to levy and
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